TAXATION LAWS AMENDMENT ACT (NO. 2) 2000 NO. 58, 2000 - SCHEDULE 9 - Technical amendments
TAXATION LAWS AMENDMENT ACT (NO. 2) 2000 NO. 58, 2000 - SCHEDULE 9
- Technical amendmentsIncome Tax Assessment Act 1997
1 Subsection 4-10(3) (note at the end of step 4 of the method statement)
2 Before subsection 4-10(3A)
Excess tax offsets
- Note: However, some tax offsets can be carried forward to a later year. See, for example:
* Division 65 of this Act, which deals with carrying forward excess tax
offsets; and
* section 160AFE of the Income Tax Assessment Act 1936 , which deals with
carrying forward excess foreign tax credits.
Income tax worked out on another basis